Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava.
Material type: TextPublisher: New Delhi, India ; Thousand Oaks, California : Sage Publications, 2020Copyright date: ©2020Description: 1 online resource (xv, 292 pages)Content type:- text
- computer
- online resource
- 9789353289720
- 9353289726
- 9789353289737
- 9353289734
- 336.2/0954 23
- HJ2931 .S56 2020
Item type | Home library | Collection | Call number | Materials specified | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|---|
Electronic-Books | OPJGU Sonepat- Campus | E-Books EBSCO | Available |
Includes bibliographical references and index.
Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax
8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 Impact and Experience of the New Tax around the Country -- Policy Review and the Way Forward -- Appendix A Indirect Tax Reforms in India: A Chronology -- Appendix B The Constitution (Amendment) Bill of UPA Government and NDA Government
Appendix C Parliamentary Standing Committee Report on GST -- Appendix D Select Committee Report on GST -- Appendix E VAT, GST and Sales Tax Rates in the World -- Bibliography -- Index -- About the Authors
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